TaxTMI 
TaxTMI 
2023 (2) TMI 891
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.... along with interest and penalty. 2. The appellant, M/s Warm Forgings Pvt. Limited having Central Excise Registration No. AABCC7684CXM002 is engaged in the manufacture of auto parts falling under chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985. The preventive team of Central Excise Division, Bhiwadi paid a surprise visit to the factory premises of the appellant on 01.12.2009. During the course of checks, the officers scrutinized the records including the invoices maintained by the appellant and physically verified the stock of raw material and finished goods in the factory. The officers also recovered certain challan books which contained details of various goods cleared from the said factory premises. That some of ....
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....anged as M/s Warm Forging Pvt. Ltd., (Unit-II), F-71, RIICO Industrial Area, Bhiwadi. It was apparent that the goods so described have been cleared without payment of duty under the guise of job work inasmuch as the goods are not related to those sent by M/s Mushasi Auto Parts India Pvt. Limited to their other unit. 4. Statement of Sh. Amit Rajput, Director of the firm was recorded on 07.04.2010, 23.08.2013 and 18.09.2013 under Section 14 of the Central Excise Act, 1944 (CE Act, 1944), wherein he categorically admitted that:- (i) The goods mentioned in the challans were cleared from their factory without any invoice issued for them and therefore no duty was paid at the time of clearance thereof. (ii) He has sent the chart prepared on t....
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....es, 2002. 7. The SCN was adjudicated by the Commissioner Central Excise vide Order-in-Original No.ALW-EXCUS-COM-007-14-15 dated 22.12.2014, whereby the demand under the SCN towards duty, interest and penalty was confirmed. 8. The appellant filed the present appeal on 24.02.2015. There had been several adjournments on the request made by the appellant and it appears that a letter was circulated intimating that they are availing Sabka Vishwas Scheme, however on verifying the outcome thereof, the department informed that no details are available on the portal. The appeal was listed on 5 28.11.22 when the same was adjourned making it clear that if the appellant fails to appear, the appeal shall be decided on merits in his absence. The appeal ....
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....e goods cleared under the said challans. It also did not show that they have been used for sending the material out of the factory for job work as they did not have any description of job worker or the nature of job work. Further, it was found that the appellant maintained two sets of outward registers, one with details of goods cleared under the invoices and the other under the cover of challans. 13. That Sh. Amit Rajput, Director of the unit in his voluntary statement under section 14 of the Central Excise Act, 1944 admitted that challans were cleared without issuing invoices and CE duty was leviable on those goods. In view of the specific admissions by Sh. Amit Rajput nothing further was required to be proved by the Department and also ....